Analisa Pengaruh Penggunaan Benchmarking terhadap Keunggulan Berssaing dan Kinerja Perusahaan

Penelitian ini bertujuan untuk mengetahui apakah terdapat pengaruh antara benchmarking terhadap keunggulan bersaing dan kinerja Perusahaan. Sampel yang digunakan dalam penelitian ini adalah manajer Perusahaan yang ada di Surabaya dan minimal memiliki pengalaman kerja selama satu tahun. Hipotesis dalam penelitian ini diuji menggunakan Structural Equation Modeling (SEM) dengan menggunakan Partial Least Square (PLS). Penelitian ini bertujuan untuk membuktikan adanya hubungan antara benchmarking dengan keunggulan bersaing dan kinerja keuangan Perusahaan. Benchmarking yang digunakan pada pene­litian ini dijelaskan dengan menggunakan lima tahapan benchmarking yaitu plan, search, observe, analyze, dan adapt. Keunggulan bersaing yang digunakan pada pene­litian ini dijelaskan dengan menggunakan indikator harga, kualitas, delivery dependable, inovasi produk, dan time to market. Kinerja Perusahaan yang digunakan pada pene­litian ini dijelaskan dengan menggunakan ukuran kinerja keuangan dan non keuangan

Zur Diskussion gestellt: Braucht Europa eine Insolvenzordnung für Staaten?

Soll oder darf ein Mitgliedstaat der EU insolvent werden? Diese Frage wird zurzeit innerhalb der Eurozone diskutiert. Wie könnte eine Insolvenzordnung für Staaten gestaltet werden? Michael Hüther, Institut der deutschen Wirtschaft Köln, beantwortet die Frage "im Grundsatz" mit Ja. Alles andere hieße, für Staatsanleihen die gebotenen Risikoabwägungen der Zeichner auszuschalten. Und das hätte fatale Anreizwirkungen auf die Verschuldungspolitik der Staaten. Aber eine Insolvenzordnung könne nur als Teil eines umfassenderen Restrukturierungsmechanismus wirksam werden. Christoph Paulus, Humboldt-Universität zu Berlin, betont, dass es im Falle von überschuldeten Staaten einzig und allein um die nachhaltige Wiederherstellung der Zahlungsfähigkeit gehe. Man solle statt des negativ besetzten Begriffs Insolvenz den Begriff Resolvenz verwenden und damit deutlich machen, dass das einzige Ziel eines entsprechenden rechtlichen Rahmens die Wiederherstellung der Funktionsfähigkeit eines Staates sei. Auch Kathrin Berensmann, Deutsches Institut für Entwicklungspolitik, Bonn, sieht in einem Insolvenzverfahren für Staaten ein wichtiges, noch fehlendes Instrument zur Bewältigung von Verschuldungskrisen in der Europäischen Währungsunion. Es könne eine schnelle und geordnete Lösung von Verschuldungskrisen bewirken und verteile die Lasten zwischen den Gläubigern. Aber ein Insolvenzverfahren sei nur als eines von mehreren Instrumenten zur Prävention von Verschuldungskrisen in der Europäischen Währungsunion wirkungsvoll

A fully vectorial technique for scattering and propagation in three-dimensional stratified photonic structures

We present a three-dimensional (3D) technique for computing light scattering and propagation in complex structures formed by scatterers embedded in a stratified background. This approach relies on the Green's tensor associated with the background and requires only the discretization of the scatterers, the entire stratified background being accounted for in the Green's tensor. Further, the boundary conditions at the edges of the computation window and at the different material interfaces in the stratified background are automatically fulfilled. Different examples illustrate the application of the technique to the modeling of photonic integrated circuits: waveguides with protrusions (single element ‘grating') and notches. Subtle effects, like polarization crosstalks in an integrated optics device are also investigate

Measurement of Individual Changes in the Performance of Human Stereoscopic Vision for Disparities at the Limits of the Zone of Comfortable Viewing

International audience3D displays enable immersive visual impressions but the impact on the human perception still is not fully understood. Viewing conditions like the convergence-accommodation (C-A) conflict have an unnatural influence on the visual system and might even lead to visual discomfort. As visual perception is individual we assumed the impact of simulated 3D content on the visual system to be as well. In this study we aimed to analyze the stereoscopic visual performance of 17 subjects for disparities inside and outside the in literature defined zone of comfortable viewing to provide an individual evaluation of the impact of increased disparities on the performance of the visual system. Stereoscopic stimuli were presented in a four-alternative forced choice (4AFC) setup in different disparities. The response times as well as the correct decision rates indicated the performance of stereoscopic vision. The results showed that increased disparities lead to a decline in performance. Further, the impact of the presented disparities is dependent on the difficulty of the task. The decline of performance as well as the deciding disparities for the decline were subject dependent

Tax Burden of Russian Oil Companies after Tax Consolidation

This article takes studying the impact of tax consolidation on oil companies' tax burden as its focus. Oil companies are crucial for the Russian economy while oil and gas money are as well important for the Russian budget. Besides, a lot of oil companies being major taxpayers have had the opportunity to consolidate corporate profit tax since 2012. The article's goal is to analyze the results of creating consolidated groups of taxpayers for tax burden in terms of corporate profit tax exemplified by oil companies in order to assess the importance of profit tax consolidation as a way of reducing corporate profit tax. Upon analyzing the data provided by the Federal Tax Service of Russia and 2010-2015 oil companies' financial reports, it is possible to conclude that the largest tax burden falls on fossil fuel industry in comparison with other industries what can be explained first of all by the mineral extraction tax. Corporate profit tax burden for most oil companies in 2014 accounted for 5% of revenue. At the same time, profit tax burdens on consolidated groups of taxpayers producing oil vary a lot; in 2012, the general trend was falling, but then it started to grow again. Thus, it is impossible to state that tax obligations and corporate profit tax burden have significantly decreased as a result of creating consolidated groups of taxpayers for oil producers. Quantitative analysis of money spent for paying the profit tax might be interestingfor describing consequences of creating consolidated groups of taxpayers

Chemical reactivity imprint lithography on graphene: Controlling the substrate influence on electron transfer reactions

The chemical functionalization of graphene enables control over electronic properties and sensor recognition sites. However, its study is confounded by an unusually strong influence of the underlying substrate. In this paper, we show a stark difference in the rate of electron transfer chemistry with aryl diazonium salts on monolayer graphene supported on a broad range of substrates. Reactions proceed rapidly when graphene is on SiO_2 and Al_2O_3 (sapphire), but negligibly on alkyl-terminated and hexagonal boron nitride (hBN) surfaces. The effect is contrary to expectations based on doping levels and can instead be described using a reactivity model accounting for substrate-induced electron-hole puddles in graphene. Raman spectroscopic mapping is used to characterize the effect of the substrates on graphene. Reactivity imprint lithography (RIL) is demonstrated as a technique for spatially patterning chemical groups on graphene by patterning the underlying substrate, and is applied to the covalent tethering of proteins on graphene.Comment: 25 pages, 6 figure